What if I had more than one spouse at the same time?
If you didn’t reside with any of your spouses that you maintained as an invalid or a carer of an invalid then you can only claim for one spouse; the spouse with the smaller or smallest amount of tax offset (including a nil amount).
If you resided with more than one spouse and you maintained each spouse as an invalid or a carer of an invalid then, you can only claim for one invalid or invalid carer spouse, the spouse with the smaller or smallest offset entitlement amount (this includes a nil amount).
To be eligible to claim for the spouse with the least offset entitlement then your adjusted taxable income (ATI) (including your invalidity and carer payments) must not be more than:
- $112,578 for the 2024–25 income year (see note 1)
- $112,578 for the 2023–24 income year
- $104,432 for the 2022–23 income year
- $100,900 for the 2021–22 income year
- $100,000 for the 2020–21 income year
- $100,000 for the 2019–20 income year
- $100,000 for the 2018–19 income year
- $100,000 for the 2017–18 income year
- $100,000 for the 2016–17 income year
- $100,000 for the 2015–16 income year
- $150,000 for the 2014–15 income year.
Note 1: The threshold for the 2024–25 income year is subject to change.
Adjusted taxable income (ATI)
To work out your ATI consider the following information.
How do I work out the adjusted taxable income (ATI)?
If you want to claim this tax offset you will need to work out the adjusted taxable income (ATI) for you and your dependants.
- ATI for the 2023–24 income year
- ATI for the 2022–23 income year
- ATI for the 2021–22 income year
- ATI for the 2020–21 income year
- ATI for the 2019–20 income year
- ATI for the 2018–19 income year
- ATI for the 2017–18 income year
- ATI for the 2016–17 income year
- ATI for the 2015–16 income year
- ATI for the 2014–15 income year
Do I need to include spouse income in working out my ATI?
If you are claiming for your spouse who is an invalid or a carer of an invalid then you don’t include that spouse’s ATI when working out your ATI.
When completing your income details, if you had more than one spouse at different times during the year, then you will need to include both:
- your adjusted taxable income (ATI) (including your invalidity and carer payments)
- your spouse’s ATI that you are not claiming for (including their invalidity and carer payments) multiplied by the number of days they were your spouse divided by 365 for the income year or 366 for leap years.
The combined ATI threshold test is applied in these circumstances.
You can’t claim for your spouse that you maintained as an invalid or carer of an invalid if:
- the combined ATI of you and your spouse (who you are not claiming for) was either:
- $112,578 or more for the 2023–24 and 2024–25 income years (See note 2)
- $104,432 or more for the 2022–23 income year
- $100,900 or more for the 2021–22 income year
- $100,000 or more for the 2015–16 to 2020–21 income years
- $150,000 or more for the 2014–15 income year
your invalid or carer spouse’s ATI (including any invalidity or carer payments) was either:
- $13,482 or more for the 2024–25 income year
- $12,890 or more for the 2023–24 income year
- $12,054 or more for the 2022–23 income year
- $11,614 or more for the 2021–22 income year
- $11,546 or more for the 2020–21 income year
- $11,346 or more for the 2019–20 income year
- $11,150 or more for the 2018–19 income year
- $10,946 or more for the 2017–18 income year
- $10,790 or more for the 2016–17 income year
- $10,634 or more for the 2015–16 income year
- $10,422 or more for the 2014–15 income year.
Note 2: The combined ATI threshold for the 2024–25 income year is subject to change.